https://www.taxtmi.com/caselaws?id=113722 Private records seized from the assessee's possession, when correlated with statutory records and customer statements, were treated as sufficient evidence of clandestine removals and supported the duty demand. Lamp shades were found different from glass chimneys or glass globes for lamps and lanterns, so the exemption under Notification No. 335/86-C.E. was not available. The commentary emphasises that exemption notifications must be applied strictly to goods answering their trade description. en-us Mon, 13 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113722 Private records seized from the assessee's possession, when correlated with statutory records and customer statements, were treated as sufficient evidence of clandestine removals and supported the duty demand. Lamp shades were found different from glass chimneys or glass globes for lamps and lanterns, so the exemption under Notification No. 335/86-C.E. was not available. The commentary emphasises that exemption notifications must be applied strictly to goods answering their trade description. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113722